How is it distributed?

The allocation of property taxes to government agencies varies depending on historic property tax levels and the agencies that provide services in your area. The following table is provided for Marin County governmental agencies.

Where can I find general information related to California cities, counties and special districts?

What is ERAF?

It is a mechanism, enacted in July of 1992 by the State Legislature, to shift local tax revenues from cities, counties, and special districts to a state controlled Education Revenue Augmentation Fund. The state uses this fund to reduce their obligation to the schools. ERAF funds have been used by the State to help school and community college districts meet minimum funding requirements.

Why was ERAF created?

Proposition 13, the 1978 ballot measure capped property taxes in the state and thereby sharply diminished the property tax revenues that counties, cities, and special districts had to provide services. ERAF allowed the legislature to reallocate the property tax among local governments. In the midst of the recession in 1991-92, the State Legislature exercised this power to take city, county, and special district property taxes to fund the state government's obligation to support schools. The amount of the estimated shift for fiscal year 2010-11 and the prior two fiscal years from Marin County local agencies to ERAF is as shown below.

County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2014-15

Gross Contribution

Excess ERAF

Net Contribution

Percent

County

$59,160,510

$34,464,196

$24,696,314

66.9%

Cities

$14,649,890

$8,534,357

$6,115,533

16.6%

Districts

$14,578,598

$8,492,818

$6,085,780

16.5%

Total

$88,388,998

$51,491,371

$36,897,627

100.0%

County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2015-16

Gross Contribution

Excess ERAF

Net Contribution

Percent

County

$63,341,511

$33,441,883

$29,899,628

66.9%

Cities

$15,728,722

$8,304,160

$7,424,562

16.6%

Districts

$15,627,960

$8,250,962

$7,376,998

16.5%

Total

$94,698,193

$49,997,005

$44,701,188

100.0%

County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2016-17

Gross Contribution

Excess ERAF

Net Contribution

Percent

County

$67,410,589

$33,981,476

$33,429,113

66.9%

Cities

$16,779,500

$8,458,496

$8,321,004

16.7%

Districts

$16,573,937

$8,354,872

$8,219,065

16.4%

Total

$100,764,026

$50,794,843

$49,969,183

100.0%

The information on this page was provided by Roy Given, Director of Finance.

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